Tax Agent Services Act 2009

PART 5 - ENFORCEMENT  

Division 50 - Civil penalties  

Subdivision 50-B - Other civil penalties  

SECTION 50-31  

50-31   Failure to comply with Code of Professional Conduct  
You contravene this section if:

(a)    you are a * registered tax agent or BAS agent; and

(b)    you fail to comply with the * Code of Professional Conduct.

Note:

Subdivision 50-C of this Act and Subdivision 298-B in Schedule 1 to the Taxation Administration Act 1953 determine the procedure for obtaining a civil penalty order against you.

Civil penalty:

(a) for an individual - 2,500 penalty units; and

(b) for a body corporate - 50,000 penalty units.